GST on contractual consideration: only payments that remunerate an agreed toleration, forbearance or ancillary facility are taxable. GST on payments arising from breach or penalty depends on whether the payment is consideration for a supply involving agreement to refrain, tolerate, or do an act; mere compensatory or punitive flows (liquidated damages, statutory penalties, cheque dishonour fines, forfeitures) are not consideration absent an independent contractual promise, whereas commercially agreed ancillary charges (cancellation fees, late payment acceptance, early termination or prepayment facilities) are consideration for supply and taxable if the principal supply is taxable.